Karpel Inc

question 152

Multiple Choice

Karpel Inc. has provided the following data for the month of April. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Manufacturing overhead for the month was underapplied by $4,000. The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts.
The finished goods inventory at the end of April after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:

• A)$44,040
• B)$45,240
• C)$45,242
• D)$44,038

---

Definitions:

Neural Impulses

The electrochemical discharge of a nerve cell or neuron.

Color Consistency

The perceptual feature that allows the human brain to recognize colors of objects under varying lighting conditions as being consistent.

Law of Common Fate

A principle in Gestalt psychology suggesting that elements moving in the same direction are perceived as more related than elements moving in different directions or at different speeds.

Perceptual Organization

The process by which the brain organizes sensory input into coherent images and objects, helping us make sense of our visual world.